This paper explores the tax compliance effects of adopting advanced information technology
by tax bureau. Although many governments adopt advanced information technology in tax …

This paper studies the determinants of Effective Tax Rate (ETR) in emerging economies
from a joint perspective, focusing on the BRICS (Brazil, Russia, India, China and South …

Purpose Prior work has shown that the board of directors can alleviate market imperfections
that lead to capital investment inefficiency. The authors extend previous work by exploring …

We investigate the association between cash flow volatility and labor investment efficiency
using a sample of US-listed firms from 2000 to 2021. We document a positive association …

We examine the relationship between labor investment efficiency and credit ratings. Using a
sample of US firm spanning the period 1987 to 2016, we document that inefficient labor …

The motivation of this research is to investigate the important factors that affect Gulf
Cooperation Council (GCC) economies and increase the investment opportunities to avoid …

Purpose We aim to provide a systematic literature review of the determinants and
consequences of labor investment efficiency in an international context. First, we offer a …

Purpose The purpose of this study is to analyze the relationship between tax evasion and
firm's value while determining the moderating role of family management and the …

Tax avoidance is appealing to firms since it increases their cash flow by reducing tax
payments, which can then be used to expand operations and invest in research and …

Controlling shareholders commonly expropriate minority shareholders in state-owned
enterprises (SOEs) with concentrated ownership. To curb such behavior, studies have …